Evaluasi Implementasi Kebijakan Transaksi Non-Tunai dalam Konteks Pengelolaan Keuangan Daerah: Studi Kasus di Kota Solok-Sumatera Barat

This study aims to evaluate the implementation of non-cash transactions in regional financial management. research method is a qualitative with approach multicase studies. Data collection through interviews, observation and documentation then processed data reduction, presentation drawing conclusions. analysis Government Internal Control System approach. The informants this consisted managers. results showed that was carried out stages, there diversity implementation, had an impact on efficiency administration time, budget, accountability transparency cash management decreased number audit findings, but not recording process statement transactions. accrual-based, efficient unorganized accountability, weak control function OPD Heads, lack stakeholder commitment, regulations audits have been updated, are no strict sanctions for violations. obstacles faced incomplete banking services, making requests if transfer different from bank length time handling problem.